Does online software sales come under marchandise or service?
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I registered at the start of this years as an auto entrepreneur under NAF code 58.29C, Edition De Logiciels Applicatifs. I have just received my first déclaration trimestrielle. There are three lines on that return:
- Code de gestion: 528 - Ventes de marchandises - Taux en 14.10%
- Code de gestion: 538 - Prestations de services - Taux en 24.60%
- Code de gestion 576 - Formation Prof. Commercant - Taux en 0.1% (I understand that this is obligatory)
I write software for my own business which is sold via my own website or by third parties (such as Amazon). The software is sold either in boxed (DVD/CD) format or via download. I have not, at this stage, written software for any third party. I intend to report boxed sales of physical goods as ventes de marchandises whilst the download software will be reported as prestations de services. Is this correct?